source-documents

name	source-documents
description	Register sources and bank coverage. Use when source register or document inventory.

/source-documents

Purpose

Build a complete source-document inventory and readiness score before recording transactions.
If files are still scattered (Desktop dumps, multi-path @ mentions), run shelf-first first (shared/shelf-first.md / client-workspace).

Preconditions

1. Read shared guardrails (shared/guardrails.md) and shared/shelf-first.md.
2. Load firm profile from ~/.claude/plugins/config/claude-for-accounting/firm-profile.md if present.
3. Load plugin config from ~/.claude/plugins/config/claude-for-accounting/{{plugin}}/CLAUDE.md if present.
4. Load active client engagement README / workspace if one is open.
5. Active job should already have clients/<slug>/ (or create it now).
6. Never fabricate numbers. Re-read source documents if figures are missing from context.

Document categories to inventory

Category	Examples	Notes
Bank	Monthly statements, e-statements, FD	Continuity: no missing months
Sales	Invoices, credit notes, POS, contracts	Match deposits where possible
Purchases	Supplier invoices, credit notes	Match payments
Payroll	Payslips, EA, PCB, EPF/SOCSO listings	Net pay ↔ bank
PPE	Purchase invoices, disposal docs, FAR	Capitalisation threshold
Loans	Facility letters, statements, schedules	Interest vs principal split
Tax	Prior CT, CP204, assessments	b/f losses, CA c/f
Statutory	SSM, Form 24/44/49, constitution	Name consistency
Prior year	Signed FS, TB, working papers, tax comp	Opening balances authority
Other	Stock take, tenancy, related party list	YE estimates

Workflow

1. Confirm shelf: files live under source/bank|sales|… or are listed in source/_pointers.md. If not → shelf first.
2. List every in-scope file (name, type, period covered, shelf path).
3. Build a coverage matrix (document type × month or YE).
4. Verify bank statement continuity (opening of month N = closing of month N−1).
5. Flag duplicates and unreadable scans; list “Not used / archive”.
6. Score readiness:

• Green — can bookkeep fully
• Amber — can proceed with listed limitations
• Red — blockers (missing banks / entity / openings)

Completion

Done when: source/register.md lists files with coverage matrix; gaps are must stop or with limitation.

Output

# Source Document Register — [Client] FY[year]

## Coverage matrix
...

## Gaps & client requests
1. ...

## Readiness: GREEN | AMBER | RED
## Next skill: /bookkeeping-accounting:record-transactions

Update client README. Do not invent missing documents.